著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL Financial Accounting Standards Board,Accounting changes related to the cost of inventory : an interpretation of APB opinion no. 20,,Financial Accounting Standards Board,1974,Public record,,,,https://cir.nii.ac.jp/crid/1130282273151080320